Essays about: "defined benefit plans"

Showing result 1 - 5 of 8 essays containing the words defined benefit plans.

  1. 1. Defined Benefit Obligations - A Quantitative Study of the Managerial Opportunism within the Accounting of Defined Benefit Obligations

    University essay from Göteborgs universitet/Graduate School

    Author : Anders Dahnér; Martin Hallgren; [2019-08-08]
    Keywords : Defined benefit pension plans; Defined benefit obligations; DBO; DBP; Discount rate incentives; Managerial opportunism; Managerial Discretion; IAS 19; Accounting for pension obligations; Opportunistic accounting choices;

    Abstract : In the aftermath of the financial crisis in 2008 the rates on corporate- and government bonds began to diverge (Runesson et al., 2018). The increased differences in bond rates had a large effect on the Swedish firms. READ MORE

  2. 2. New potential treatment protocol for radiotherapy of glioblastoma

    University essay from Lunds universitet/Sjukhusfysikerutbildningen

    Author : Victor Pham; [2019]
    Keywords : Physics and Astronomy;

    Abstract : Purpose: Improvements in mortality rate of glioblastoma patients have been limited during the past decades, due to the tumor’s rapidly growing and infiltrative behavior and resistance to current therapy. Recent findings show that higher brain mean dose strongly correlates with inferior overall survival and that local recurrences mainly occur centrally in previously irradiated regions. READ MORE

  3. 3. PPGIS and Public meetings : an evaluation of public participation methods for urban planning

    University essay from Lunds universitet/Institutionen för naturgeografi och ekosystemvetenskap

    Author : Daniel Gardevärn; [2017]
    Keywords : GIS; Geography; PPGIS; public participation; public meetings; planning decisions support system; Earth and Environmental Sciences;

    Abstract : The primary purpose of this study is to compare and evaluate two public participation methods. The two methods are public meetings and Public participatory GIS (PPGIS). Public meetings are an established public participation method for urban planning in Sweden. READ MORE

  4. 4. Is transparent accounting information more value relevant? : A Scandinavian study on the removal of the corridor method.

    University essay from Uppsala universitet/Företagsekonomiska institutionen; Uppsala universitet/Företagsekonomiska institutionen

    Author : Daniel Hermansson; Johan Johnsson; [2015]
    Keywords : Actuarial gains and losses; Corridor method; Disclosure; IAS 19R; IASB; Pension accounting; Recognition; Value relevance;

    Abstract : This paper examines if the value relevance of pension accounting information has increased after the implementation of IAS 19R and its removal of the corridor method, requiring all firms with defined benefit pension plans utilising the corridor method to recognise previously disclosed actuarial gains and losses in the financial statement. With a sample of 185 Scandinavian firms and 370 firm-year observations for 2012 (disclosure year) and 2013 (recognition year) we perform two separate stock-price regressions (one recognition model and one recognition versus disclosure model). READ MORE

  5. 5. Bird biodiversity in relation to forest composition in Sweden

    University essay from Lunds universitet/Institutionen för naturgeografi och ekosystemvetenskap

    Author : Annabelle Finck; [2015]
    Keywords : timber production; bird biodiversity; indicator species; forest composition; bird occurrence; Physical Geography and Ecosystems Science; Earth and Environmental Sciences;

    Abstract : The large development of timber activities in Sweden has induced important changes in forest composition. Today they are less old, deciduous trees and snags in Swedish forests. Such changes threaten the survival of certain bird species in Sweden. READ MORE